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        Case ID :
        GST

        Seeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017. - 05/2019 - Central GST (CGST)

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        Composition scheme rate alignment with GST rules: notification substitutes turnover fractions with rule specified rate calculation. The amendment replaces the prior wording that calculated composition tax at fractional rates of turnover with the provision that composition tax shall be 'an amount of tax calculated at the rate specified in rule 7 of the Central Goods and Services Tax Rules, 2017,' thereby aligning the composition scheme rates with the CGST Rules.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Composition scheme rate alignment with GST rules: notification substitutes turnover fractions with rule specified rate calculation.

                            The amendment replaces the prior wording that calculated composition tax at fractional rates of turnover with the provision that composition tax shall be "an amount of tax calculated at the rate specified in rule 7 of the Central Goods and Services Tax Rules, 2017," thereby aligning the composition scheme rates with the CGST Rules.


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